Import duty can feel like a black box: goods arrive, a bill appears, and the number is bigger than expected. It becomes far less mysterious once you understand that duty is made of layers. Here is the beginner's version.
The base duty rate
Every product has a base, or most-favored-nation, duty rate set by the Harmonized Tariff Schedule. This is the starting point, and it depends entirely on how your product is classified. Some goods have a 0 percent base rate, others are much higher.
Additional tariffs
On top of the base rate, additional tariffs can apply. Section 301 adds a duty, commonly 25 percent, on many China-origin goods. IEEPA-based tariffs added another layer under a different legal authority. These stack on the base rate rather than replacing it.
Why the layers matter
Understanding the layers is what lets you see where you might be overpaying. A misclassification inflates the base layer. A missed exclusion means paying a Section 301 layer you did not owe. An adjusted tariff can make an IEEPA layer recoverable. Each layer is a place money can be reclaimed.
Seeing your duty clearly
Our Tariff Calculator lets you model these layers together so the total makes sense. And if the layers reveal likely overpayment, a free eligibility check tells you whether it is worth recovering. Understanding your duty is the first step to reducing it.